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1.1     Background of the Study                                                        1

1.2     Statement of the Problem                                                        6

1.3     Objectives of the Study                                                           7

1.4     Research Questions                                                                 8

  • Research Hypotheses 8

1.6     Significance of the Study                                                         9

1.7     Scope of the Study                                                                  10

1.8     Limitations of the Study                                                          10

1.9     Definition of Terms                                                                 11

References                                                                               12


2.1     Conceptual Framework                                                           13

  • Taxation: Meaning and Historical Perspective 13
  • Value Added Tax: Concept, Types and Advantages 20

2.1.3  Objectives for the Imposition of VAT                                     22

2.1.4  Taxable Goods and Services                                                   22

  • Exempted Goods and Services 25

2.1.6  Accounting for VAT                                                               26

2.1.7  Administration of VAT in Nigeria                                          28

2.2     Theoretical Framework                                                           30

2.3     Empirical Studies                                                                    35

References                                                                               43


3.0     Introduction                                                                                      46

3.1     Research Design                                                                      46

3.2     Population of the Study                                                          47

3.3     Sample Size                                                                             47

3.4     Method of Data Collection                                                      47

3.5     Model Specification                                                                 48

3.6     Method of Data Analysis                                                        49

References                                                                               50


4.1     Introduction                                                                                      51

4.2     Data Presentation and Analysis                                              51

4.3     Test of Hypotheses                                                                 56

CHAPTER FIVE:  SUMMARY OF FINDINGS, CONCLUSION                                               AND RECOMMENDATIONS               

5.1     Summary of Findings                                                              60

5.2     Conclusion                                                                              61

5.3     Recommendations                                                                             62

Bibliography                                                                           64

Appendix I: Data Used for the Study                                               67

Appendix II: Detailed Output of Regression                           68





Table 1:      Sensitivity of Government Income to Value                                                         Added Tax                                                                    52


Table 2:      Sensitivity of Consumption Pattern to Value                                             Added Tax                                                                       52


Table 3:      Sensitivity of Import of Vatable Goods to Value

Added Tax                                                                     53


Table 4:      Goodness of fit through R Square                                 54


Table 5:      Regression Analysis for Dependent and

Independent Variables                                                   55


Table 6:      ANOVA Result                                                             56





Country seeking to improve its revenue generation would opt for a concept enabling it to best realize its objectives with due regards to its peculiar socio-economic make-up. One of these ways is by taxation.  This study seeks to assess the effectiveness of value added tax administration so as to see whether value added tax has affected certain macroeconomic variables in Nigeria.


The study period was 1993 through 2012. The study was guided by three (3) research objectives, questions and hypotheses.  The study was guided by three (3) research objectives, questions and hypotheses.  The theoretical framework of the study was anchored on the expectancy theory of taxation and related literatures to the research work were reviewed.


The data for the study were obtained from the Central Bank of Nigeria Statistical Bulletin.   Based on the analysis, the study found that value added tax has significantly affected government income in Nigeria; value added tax has significantly affected consumption patterns in Nigeria and value added tax has significantly affected the level of imports in Nigeria.


The study recommends among others that the government through its regulatory agencies should inject some fairness in the tax system in the area of consumption tax so that the burden of income tax would lessen on those with a low income level.  In addition, the tax revenues should be properly distributed so that economic growth can be harnessed, especially in providing basic social amenities as well as infrastructures in Nigeria.




  • Background of the Study

Taxation is the whole machinery needed to implement the collection of taxes.  Taxes are compulsory levies imposed by the government on her eligible citizens for the purpose of revenue generation which enables government to discharge its role of providing basic infrastructure and services thus taxes provide funds required for delivery of essential community services and the infrastructure that household and firms rely on in research healthcare, education, security and more (Odah, 2006).    Nigeria as a nation has the vision of becoming one among the world’s 20 largest economies in the year 2020; this obviously is the brain behind the priority attention the present administration is directing at infrastructural development which is an essential for economic growth.


A developed economy is one with the ingredient to stimulate investment and create wealth, this by implication offers an atmosphere that is business friendly and has the potentials for the actualization of the vision 202020.  The desired outcome requires a lot of money to put the economy in a position that stimulates investment, therefore, tax policies need to attract potential investors, and the revenue from tax should be sufficient enough to meet the infrastructural expenditures of the government. Apere (2013) noted that taxation is a microeconomic and fiscal policy instrument; it involves the transfer of resources from the private to the public sector for the accomplishment of economic and social goals.  It is an instrument the government uses to measure, access and control the informal sector that dominate developing economies of the world.


Country seeking to improve its revenue generation would opt for a concept enabling it to best realize its objectives with due regards to its peculiar socio-economic make-up. One of these ways is by taxation. Taxation can therefore be defined as a means by which a government appropriate part of the private sector’s income. The accumulated revenue is used in meeting recurrent expenditure. Tax occupies a unique position, because it is an important part of government policies. The ability of a government to generate revenue from this sector affects services offered by such a government. A means of improving internally generated revenue is through “Value Added Tax” (VAT) (Wambai and Hanga, 2013).


Value Added Tax was FIRS introduced by France in 1954. It has been embraced by well over seventy countries all over the world. These include the entire organization for economic co-operation and development of countries, Japan, Canada, the state of Michigan in the U.S.A and many African countries.  In Nigeria, the match towards VAT system started with acceptance of the recommendation of a study group on in direct taxation in November, 1991. The decision to accept the recommendation was made public in the 1992 budget speech of the Head of State. This resulted in setting up the modified Value-Added Tax (MVAT) committed on 1st June, 1992 as recommended by the study group. The recommendation of the committee that VAT should be administered by an independent commission was rejected by the government. Tax administration was however given to Federal Inland Revenue Services, which was already charged with the responsibility of administering most other taxes in Nigeria.


The introduction of VAT in Nigeria through Decree 102 of 1993 marks the phasing out for the Sales Tax Decree No. 7 of 9186. The Decree took effect from 1st December, 1993, but by administrative arrangement, invoicing for tax purpose did not commence until 1st January 01994.  Value Added Tax is a tax on the supply of goods and services which is eventually born by the final consumer but all collected at each stage of production and distribution chain. With VAT, government reasoned it will be virtually impossible to evade tax.


The instrument that introduced VAT spells out goods and services that attract the tax. It shows, for instance that food items do not attract VAT resides, sellers of goods on which VAT is paid must first of all register with the Federal Inland Revenue Services, the aim is to ensure that the 5% VAT paid on goods and services, but this is not exactly, what is happening now. Market women are charging VAT on food items with the obvious that this tax, simply increases their profit margin, land lords are charging VAT on house rent, hotels are also charging VAT. All these are contrary to the regulation governing this system.


The fear is that very soon Nigerians will pay VAT on everything. It is the fear of the already pauperized Nigerians. Sinking more into an abyss that informed the researcher’s decision to look into VAT implementation and input on government revenue.  As a result of the uncommon nature of this tax system, majority of the populace in the country are unaware of its existence, consequently, the low credibility of government makes people scam the payment and collection of VAT. It is against this backdrop that this study seeks to assess the effectiveness of value added tax administration in Nigeria.




Below is the website of our various clients from various higher institutions of learning. These are universities, polytechnic and college of education website in Nigeria.

Adeyemi College of Education, Ondo,

Alvan Ikoku College of Education, Owerri,

Alvan Ikoku College of Education, Owerri, .

Federal College of Educ. Abeokuta, .

Federal College of Education, Eha-Amufu, .

Federal College of Education, Kano, .

Federal College of Education, Katsina, .

Federal college of Education, Kontagora, .

Federal College of Education, Obudu, .

Federal College of Education, Okene, .

Federal College of Education, Okene, .

Federal College of Education, Pankshin, .

 Federal College of Education, Yola, .

Federal College of Education, Zaria, .

Federal College of Education (Technical), Akoka, .

Federal College of Education (Technical), Asaba, .

Federal College of Education (Technical), Bichi, .

Federal College of Education (Technical), Gombe, .

Federal College of Education (Technical), Gusau, .

Federal College of Education (Technical), Omoku, .

Federal College of Education (Special) Oyo, .



State college of education

College of Education, Agbor, .

Akwa-Ibom State College of Education, Afaha-Nsit, .

College of Education, Akwanga, .

College of Education, Akwanga, .

Cross River State College of Education, Akamkpa, .

Adamu Augie College of Education, Argungu, .

College of Education, Azare, .

Bayelsa State College of Education, Okpoama, .

Emmanuel Alyande College of Education, Oyo, .

Enugu State College of Education (Tech.) Enugu, .

College of Education, Ekiadolor, .

Umar Suleiman College of Education, Gashua, .

College of Education, Gindiri, .

Michael Otedola College of Primary Education, Moforiji, .

College of Education, Port Harcourt, .

Adeniran Ogunsanya College of Education, Otto, .

Tai Solarin College of Education, Ijebu-Ode, .

Tai Solarin College of Education, Ijebu-Ode, .

Ebonyi State College of Education, Ikwo, .

College of Education, Ikere, .

College of Education, Ilesha, .

College of Education, Ilesha, .

College of Education, Ilorin, .

College of Education, Jalingo, .

Kano State College of Education, Kumbotso, .

College of Education, Benue, .

Kebbi State College of Education, Argungu, .

College of Education, Minna, .

Nwafor Orizu College of Education, Nsugbe, .

College of Education, Oju, .

College of Education, Oro, .

College of Education, Oro, .

Oyo State College of Education, Oyo, .

College of Education, Warri, .

College of Education, Warri, .

FCT College of Education, Zuba, .


Private college of education

Angel Crown College of Education, Gidan-Daya, .

Elder Oyama Memorial College of Education, Ofat-Adun, .

Assanusiyah College of Education, Odeomu, .

African Thinkers Community of inquiry College of Education, .

Best Legacy College of Education, Ikirun, .

Bauchi Institute for Arabic and Islamic Studies, .

Calvin Foundation College of Education, Naka, .

Harvard Wilson College of Education, Aba, .

Hill College of Education, Akwanga, .

Institute of Ecumenical Education, Enugu, .

College of Education, Foreign Links Campus Moro, .

College of Education, Foreign Links Campus Moro, .

Diamond College of education aba . past questions,jamb news, admission form and list

Muhyideen College of Education, Ilorin, .

ONIT College of Education, Abagana, .

The African Church College of Education, Lagos, .

St. Augustine College of Education, Yaba, .

Yewa Central College of Education, Ogun, .



List of Federal Universities in Nigeria

Abubakar Tafawa Belewa University, .

Ahmadu Bello University, Zaria, .

Bayero University, Kano, .

Federal University, Gashua, .

Federal University of Tech, Akure, .

Federal University of Petroleum Resources, Effurun, .

Federal University of Technology, Minna, .

Federal University of technology, Owerri, .

Federal University Dutse, .

Federal University Dutsin-Ma, .

Federal University, Ndufu-Alike, .

Federal University, Otuoke, .

Federal University, Wukari, .

Federal University, Birnin Kebbi, .

Federal University, Gusau

Michael Okpara Univeristy of Agric, Umudike, .

Modibbo Adama University of Tech, Yola, .

National Open University of Nigeria, .

Nigeria Police Academy Wudil, .

Nigeria defense Academy, Kaduna, .

Nnamdi Azikiwe University, Awka, .

Obafemi Awolowo University, Ile-Ife, .

University of Abuja, Gwagwalada, .

University of Agriculture Abeokuta, .

University of Agriculture Markurdi, .

University of Benin, .

University of Calabar, .

University of Lagos, .

University of Maiduguri, .

University of Nigeria Nsukka, .

University of Port-Harcourt, .

University of Uyo, .

Usmanu Danfodiyo University, .

List of State Universities

Abia State University, Uturu, .

Adamawa State University, Mubi, .

Adekunle Ajasin University, Akungba, .

Amrose Alli University, Ikot Akpaden, .

Anambra State University of Sc. & Tech, Uli, .

Anambra State University of Sc. & Tech, Uli, .

Bauchi State Unibversity, Gadau, .

Benue State University Markurdi, .

Bukar Abba Ibrahim University, Damaturu, .

Cross River State University of Sc. & Tech, Calabar, .

Delta State University Abraka, .

Ebonyi State University, Abakaliki, .

Ekiti State University, .

Enugu State University of Sc. & Tech. Enugu, .

Gombe State University, Gombe

Ibrahim Badamasi Babangida University, .

Ignatius Ajuru University of Education, .

Imo state University,Owerri, .

Jigawa State University, .

Kaduna State University, Kaduna .

Kano University of Sc. & Tech, Wudil

Kebbi State University, Kebbi, .

Kogi State University, Anyigba, .

Kwara State University, Ilorin, .

Ladoke Akintola university of Tech, .

Lagos State University Ojo, .

Nasarawa State University, Keffi, .

Niger Delta University, Yenagoe, .

Olabisi Onabanjo University Ago-Iwoye, .

Ondo State University of Sc. & Tech, Okitipupa, .

Osun State University, Oshogbo, .

Plateau State University, Bokkos, .

Rivers State University of Sc. & Tech, .

Tai Solarin University of Education, Ijebu-ode, .

Taraba State University, Jalingo, .

Umaru Musa Yar’Adua University, .

Private Universities

Achievers University, Owo, .

Adeleke University, Ede, .

Afe Babalola University, Ado- Ekiti, .

African University of Sc. & Tech, Abuja, .

Al-hikmah University, Ilorin, .

Ajayi Crowther University, Ibadan, .

Al-Qalam University, Katsina, .

American University of Nigeria, Yola, .

Babcock University, Ilishan, .

Baze University, .

Bells University of Technology, Otta, .

Benson Idahosa University, Benin, .

Bingham University, New Karu, .

Bowen University, Iwo, .

Caleb University, Lagos, .

Caritas University, Enugu, .

CETEP City University, Lagos, .

Covenant University, Ota, .

Crawford University, Igbesa, .

Crescent University, .

Elizade University, Ilara-mokin, .

Fountain University, Oshogbo, .

Gregory University, Uturu, .

Hallmark University, .

Igbinedion University, Okada

Joseph Ayo Babalola University,Ikeji, .

Kwararafa University, Wukari, .

Lead City University, Ibadan, .

Madonna University, Okija

Mcpherson University, Seriki

Nigerian-Turkish Nile University, Abuja, .

Novena University, Ogume, .

Obong University, Obong Ntak, .

Oduduwa University, Ipetumodu, .

Pan-African University, Lagos, .

Paul University, Awka, .

Redeemer’s University, Mowe, .

Renaissance University, Enugu, .

Salem University, Lokoja, .

Tansian University, Umunya, .

University of Mkar

Veritas University, .

Wellspring University, Edo, .

Wesley University of Sc. & Tech, Ondo, .

Western Delta University, Oghara

List of all the Federal Polytechnics

    Air Force Institute of Technology Nigerian Air Force, .

    Air Force Institute of Technology Nigerian Air Force, .

    Akanu Ibiam Federal Polytechnic, Unwana, .

Nigeria Army School of Military Engineering, .

     Auchi Polytechnic .

     Auchi Polytechnic .

    Federal Polytechnic, Ado-Ekiti .

Federal Polytechnic, Ado-Ekiti .

Federal Polytechnic, Bauchi, .

    Federal Polytechnic, Bida, .

 Federal Polytechnic, Bida, .

   Federal Polytechnic, Damaturu, .

     Federal Polytechnic, Ede, Osun State, .

         Federal Polytechnic, Ede, Osun State, .

 Federal Polytechnic, Ida, .

   Federal Polytechnic, Ida, .

  Federal Polytechnic, Ilaro, .

     Federal Polytechnic, Ile-Oluji, Ondo State, .

    Federal Polytechnic, Mubi, .

   Federal Polytechnic, Namoda, .

   Federal Polytechnic, Nassarawa, .

  Federal Polytechnic, Nekede, .

    Federal Polytechnic, Nekede, .

Federal Polytechnic, Offa, .

 Federal Polytechnic, Offa, .

 Federal Polytechnic, Oko, .

Federal School of Dental Technology and Therapy, .

Kaduna Polytechnic, Kaduna, .

Hussaini Adamu Federal Polytechnic, .

Nigeria Army School of Military Engineering, .

Federal College of Animal Health and Production Technology, .

Waziri Umaru Federal Polytechnic Birnin Kebbi, .

Yaba College of Tech, .

List of State Polytechnics in Nigeria

 Abraham Adesanya Polytechnic, Ijebu-Igbo, .

Abia State Polytechnic, .

Adamawa State Polytechnic, .

Akwa-Ibom State Polytechnic, Ikot-Osurua, .

Benue State Poly, Ugbokolo, .

Gateway Polytechnic, Igbesa, .

Rufus Giwa Polytechnic, .

Rufus Giwa Polytechnic, .

The Polytechnic, Ibadan, .

Institute of Mgt. and Tech, .

Imo State Polytechnic, Umuagwo, .

Kano State Polytechnic, .

Kogi State Polytechnic, Lokoja, .

Kwara State Polytechnic, Ilorin, .

Lagos State Poly, Ikorodu, .

Moshood Abiola Poly, .

Nasarawa State Polytechnic, .

Nuhu Bamalli Polytechnic, .

Delta State Polytechnic, Ogwashi-Uku, .

Osun State Poly, Iree, .

Osun State Poly, Iree, .

Osun State College of Tech, Esa-Oke, .

Delta State Polytechnic, Ozoro, .

Plateau State Polytechnic, Barkin-Ladi, .

Adamawa State Poly, .

Rivers State College of Arts and Science, .

Rivers State College of Arts and Science, .

Rivers State Polytechnic, .

Gateway Polytechnic Saapade, .

Edo State Inst. of Tech and Mgt, Usen, .

Niger State Poly, Zungeru, Niger State, .

List of Private Polytechnics in Nigeria

Allover Central Polytechnic, .

Crown Polytechnics, .

Covenant Polytechnic, .

Dorben Polytechnic, Bwari-Garam Road, .

Fidei Polytechnic, Gboko, .

Grace Polytechnic, .

Grace Polytechnic, .

Igbajo Polytechnic, .

The Polytechnic, Ile-Ife, NITEL Road, .

Lagos City Poly, Ikeja, Lagos State, .

Light House Polytechnic, Eubuobanosa, .

Interlink Polytechnic, .

Kings Polytechnic, Ubiaja, .

RONIK Polytechnic, .

Shaka Polytechnic, Polytechnic, Benin city, .

Temple-Gate Polytechnic, .

Wolex Polytechnic, .

Prime Polytechnic, .

The Polytechnic Imesi-Ile, Osun, .

Heritage Polytechnic, Ikot Udota, .

Ibadan City Polytechnic, .